https://www.taxtmi.com/caselaws?id=158720 The court determined that mens rea is a necessary component for imposing a penalty under Section 10(b) of the Central Sales Tax Act, 1956. The term "falsely represents" was interpreted to mean that the dealer must have knowingly made a false representation. Consequently, without establishing mens rea, penalties under this section cannot be applied. The court resolved the inconsistency in previous decisions and directed that the appeals be placed before the appropriate Bench for disposal. en-us Thu, 27 Jul 2006 00:00:00 +0530 Mon, 19 Feb 2024 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158720 The court determined that mens rea is a necessary component for imposing a penalty under Section 10(b) of the Central Sales Tax Act, 1956. The term "falsely represents" was interpreted to mean that the dealer must have knowingly made a false representation. Consequently, without establishing mens rea, penalties under this section cannot be applied. The court resolved the inconsistency in previous decisions and directed that the appeals be placed before the appropriate Bench for disposal. Case-Laws VAT and Sales Tax Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158720